Chase Precast Corp. at 375, quoting from RESTATEMENT (SECOND) OF CONTRACTS ยง 265 (1981). See also Copp v. Modern Key Shop, Inc., 1995 Mass. App. Div. 13, 14. "Under frustration, performance remains possible but the expected value of performance to the party seeking to be excused has been destroyed by the fortuitous event. . . ."